Answer the following question:

How can you tell whether total variance is unfavorable (U) or favorable (F) if total variance is neither an expense or income? Explain clearly and refer to numbers if needed.

\begin{tabular}{|l|r|r|r|r|r|} \hline May & Actual Results & Price Variance & Actual Input Qty x Budgeted Price & Efficiency Variance & \\ \hline Units & 325 & & \\ \hline Direct Materials & 31525 & 1300U & 30225 \\ \hline Direct Labour & 9009 & 71.5U & 3022.50U \\ Total variance & & 1371.5U & 27202.50 \\ \hline \end{tabular}